In January of Year 5, Rowan acquired eligible small business corporation shares of Co. A at a cost of $1,200,000. In October of Year 6, he sold the Co. A shares for $2,800,000 and immediately acquired eligible small business corporation shares of Co. B and Co. C for $1,344,000 and $896,000, respectively. Assuming Rowan makes maximum elections possible to defer the capital gain on the sale of Co. A shares; which of the following is true? Capital gain that cannot be deferred $320,000; ACB of Co. B shares $768,000 Capital gain that cannot be deferred - $320,000; ACB of Co. B shares $576,000 Capital gain that cannot be deferred $1,280,000; ACB of Co. C shares$384,000 Capital gain that cannot be deferred $1,280,000; ACB of Co. B shares $576,000